GRADUATE SCHOOL
Logistics Management (Without Thesis)
BA 578 | Course Introduction and Application Information
| Course Name |
Strategic Management Accounting and Control
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
BA 578
|
Fall/Spring
|
3
|
0
|
3
|
7.5
|
| Prerequisites |
None
|
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| Course Language |
English
|
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| Course Type |
Elective
|
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| Course Level |
Second Cycle
|
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| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | DiscussionQ&ALecture / Presentation | |||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | ||||||
| Course Objectives | The aims of this course provide students new tools and methods to be used in decision making, to develop a new perspective in terms of combining cost information and strategy of the entity, and to show how to use the cost information in managerial control that is one of the main functions of management. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | This course demonstrates how the strategy of the business affect management accounting methods and how cost information can be used in managerial control. The topics of the course are essentials of managerial control, activity based costing and activity based management, pricing strategies such as life cycle costing, target costing, throughput accounting and environmental accounting, master budgets and responsibility accounting, standard costing, flexible budgets and variance analysis, customer profitability analysis and sales variances, transfer pricing and essentials of performance measurement and control for both private and public entities. |
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Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Management Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Related Preparation |
| 1 | An Overview of Management Control | Chapter 1 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 2 | Cost Analysis and Decision Making | Chapter 2 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 3 | Costing Products and Services | Chapter 3 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 4 | Costing Products and Services | Chapter 3 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 5 | Planning Process-Master Budgets | Chapter 4 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 6 | Master Budgets | Chapter 5 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 7 | Organization, Standard Cost and Variances | Chapter 6 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 8 | Standard Costs and Variances | Chapter 6 and 7 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 9 | Flexible Budgets, Standard Costing: Variance Analysis–operational variances | Chapter 6 and 7 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 10 | Budgets, Variance Analysis and Management Control | Chapter 10 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 11 | Transfer Pricing and Performance Evaluation | Chapter 10 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 12 | Performance Evaluation | Chapter 10 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14 |
| 13 | Pricing Issues | The Price Advantage – Chapter 10 Lifecycle Pricing |
| 14 | Pricing Architecture | The Price Advantage Chapter 11 Pricing Architecture |
| 15 | Review of the semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | 1. Available as ebook at the Library Management Accounting : Principles and Applications Coombs, Hugh ; Jenkins, D Ellis ; and more SAGE Publications SAGE Publications 2005 ISBN: 9781412908436, 9781847877116
2. Available as ebook at the Library The Price Advantage Baker, Walter L. ; Marn, Michael V. ; and more John Wiley & Sons, Incorporated John Wiley & Sons, Incorporated 2010 ISBN: 9780470481776, 9780470632987 |
| Suggested Readings/Materials |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation |
1
|
10
|
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques |
1
|
25
|
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project |
1
|
30
|
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm | ||
| Final Exam |
1
|
35
|
| Total |
| Weighting of Semester Activities on the Final Grade |
3
|
65
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
35
|
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
| Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
| Study Hours Out of Class |
16
|
4
|
64
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
1
|
10
|
10
|
| Portfolio |
0
|
||
| Homework / Assignments |
0
|
||
| Presentation / Jury |
0
|
||
| Project |
1
|
22
|
22
|
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
0
|
||
| Final Exam |
1
|
40
|
40
|
| Total |
184
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
||||
|
1
|
2
|
3
|
4
|
5
|
||
| 1 | Being able to contribute to the institution the participant works for and the logistics sector by the use of the knowledge and abilities gained during the education period; and manage change in the institution and the sector; | |||||
| 2 | Reaching a competency about contemporary business and technology applications in the area of logistics and supply chain management and analysis and strategy development methods; | |||||
| 3 | Being able to create opportunities by combining supply chain management with information technologies and innovative processes by the use of the interdisciplinary courses the participants take; | |||||
| 4 | Having the ability to develop creative solutions by working on global logistics and supply chain subjects and realizing these by the use of their project management knowledge; | |||||
| 5 | Having the knowledge, abilities and capabilities required for effective logistics and supply chain management by the use of a problem and case analysis based learning; | |||||
| 6 | Being able to examine logistics and supply chain processes with the management science viewpoint, analyze related concepts and ideas by scientific methods; | |||||
| 7 | If continuing to work in the academia, having the necessary information on logistics applications; if continuing to work in the sector, having the necessary knowledge on conceptual subjects; | |||||
| 8 | Being able to specify appropriate research questions about his/her research area, conduct an effective research with the use of necessary methods and apply the research outcomes in the sector or the academia; |
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| 9 | Being able to follow the changes and developments in the sector the participant works in, in order to keep his/her personal and professional competence updated and develop himself/herself when necessary; | |||||
| 10 | Be experts in the fields of logistics and supply chain with the help of the sectorfocused education they receive; | |||||
| 11 | Have the necessary capabilities to pursue doctoral studies in national and foreign institutions | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest